TaxTMI 
TaxTMI 
If my understanding is correct, after 01.07.17, if a person is claiming ‘All Industry Rate’ of Duty Drawback, still he can claim refund of accumulated ITC on account of continuous exports. But I am not getting the relevant circular / authority under which it is allowed. Please help.
Duty Drawback and ITC Refund
10 Dec 2018 
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Refund of accumulated input tax credit allowed despite claiming duty drawback at all-industry rate, clarified by GST circulars.
An exporter claiming the All Industry Rate duty drawback may still be eligible to claim a refund of accumulated input tax credit on account of continuous exports; administrative GST circulars and their amendments clarify the interaction between duty drawback claims and ITC refund eligibility and procedure. (AI Summary)
An exporter claiming the All Industry Rate duty drawback may still be eligible to claim a refund of accumulated input tax credit on account of continuous exports; administrative GST circulars and their amendments clarify the interaction between duty drawback claims and ITC refund eligibility and procedure. (AI Summary)